Notice2024-22434

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Employee Retirement Income Security Act of 1974 Technical Release 1991-1

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
October 1, 2024

Issuing agencies

Labor Department

Abstract

The Department of Labor (DOL) is submitting this Employee Benefits Security Administration (EBSA)-sponsored information collection request (ICR) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). Public comments on the ICR are invited.

Full Text

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<title>Federal Register, Volume 89 Issue 190 (Tuesday, October 1, 2024)</title>
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[Federal Register Volume 89, Number 190 (Tuesday, October 1, 2024)]
[Notices]
[Pages 79961-79962]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-22434]


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DEPARTMENT OF LABOR


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Employee Retirement Income Security Act of 
1974 Technical Release 1991-1

ACTION: Notice of availability; request for comments.

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SUMMARY: The Department of Labor (DOL) is submitting this Employee 
Benefits Security Administration (EBSA)-sponsored information 
collection request (ICR) to the Office of Management and Budget (OMB) 
for review and approval in accordance with the Paperwork Reduction Act 
of 1995 (PRA). Public comments on the ICR are invited.

DATES: The OMB will consider all written comments that the agency 
receives on or before October 31, 2024.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Michael Howell by telephone at 202-
693-6782, or by email at <a href="/cdn-cgi/l/email-protection#9aded5d6c5cac8dbc5cacfd8d6d3d9dafef5f6b4fdf5ec"><span class="__cf_email__" data-cfemail="9bdfd4d7c4cbc9dac4cbced9d7d2d8dbfff4f7b5fcf4ed">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: Section 101(e) of ERISA establishes notice 
requirements that must be satisfied before an employer may transfer 
excess assets from a defined benefit pension plan to a retiree health 
benefit account, as permitted under the conditions set forth in section 
420 of the Internal Revenue Code of 1986, as amended (the Code).
    The notice requirements of ERISA section 101(e) are two-fold. 
First, subsection (e)(1) requires plan administrators to provide 
advance written notification of such transfers to participants and 
beneficiaries. Second, subsection (e)(2)(A) requires employers to 
provide advance written notification of such transfers to the 
Secretaries of Labor and the Treasury, the plan administrator, and each 
employee organization representing participants in the plan. Both 
notices must be given at least 60 days before the transfer date. The 
two subsections prescribe the information to be included in each type 
of notice and further give the Secretary of Labor the authority to 
prescribe how notice to participants and beneficiaries must be given, 
and how any additional reporting requirements are deemed necessary.
    On May 8, 1991, the Department published ERISA Technical Release 
91-1, to provide guidance on how to satisfy the notice requirements 
prescribed by ERISA section 101(e). The Technical Release made two 
changes in the statutory requirements for the second type of notice. 
First, it required the notice to include a filing date and the intended 
asset transfer date. Second, it simplified the statutory filing 
requirements by providing that filing with the Department of Labor 
would be deemed sufficient notice to both the Department and the 
Department of the Treasury as required under the statute. For 
additional substantive information about this ICR, see the related 
notice published in the Federal Register on February 5, 2024 (89 FR 
7732).
    Comments are invited on: (1) whether the collection of information 
is necessary for the proper performance of the functions of the 
Department, including whether the information will have practical 
utility; (2) the accuracy of the agency's estimates of the burden and 
cost of the collection of information, including the validity of the 
methodology and assumptions used; (3) ways to enhance the quality, 
utility and clarity of the information collection; and (4) ways to 
minimize the burden of the collection of information on those who are 
to respond, including the use of automated collection techniques or 
other forms of information technology.
    This information collection is subject to the PRA. A Federal agency 
generally cannot conduct or sponsor a collection of information, and 
the public is generally not required to respond to an information 
collection, unless the OMB approves it and displays a currently valid 
OMB Control Number. In addition, notwithstanding any other provisions 
of law, no person shall generally be subject to penalty for failing to 
comply with a collection of information that does not display a valid 
OMB Control Number. See 5 CFR 1320.5(a) and 1320.6.
    DOL seeks PRA authorization for this information collection for 
three (3) years. OMB authorization for an ICR cannot be for more than 
three (3) years without renewal. The DOL notes that information 
collection requirements submitted to the OMB for existing ICRs receive 
a month-to-month extension while they undergo review.
    Agency: DOL-EBSA.
    Title of Collection: Employee Retirement Income Security Act of 
1974 Technical Release 1991-1.
    OMB Control Number: 1210-0084.
    Affected Public: Private sector, Business or other for profits.
    Total Estimated Number of Respondents: 14.
    Total Estimated Number of Responses: 119,718.
    Total Estimated Annual Time Burden: 4,011 hours.
    Total Estimated Annual Other Costs Burden: $3,744.


[[Page 79962]]


(Authority: 44 U.S.C. 3507(a)(1)(D))

Michael Howell,
Senior Paperwork Reduction Act Analyst.
[FR Doc. 2024-22434 Filed 9-30-24; 8:45 am]
BILLING CODE 4510-29-P


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Indexed from Federal Register on October 1, 2024.

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